ID DEVELOPMENTS: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
ID DEVELOPMENTS
Largest movements
- Cash +€20,369
up €20,369 (+48.1%), from €42,333 to €62,702
mainly Net result for the year (+€145,294) and Other debts (+€79,000)
- Tangible fixed assets -€10,934
down €10,934 (-2.5%), from €438,898 to €427,964
of which Furniture and vehicles: -€10,934
- Receivables within one year -€10,232
down €10,232 (-18.7%), from €54,618 to €44,387
of which Other amounts receivable: -€7,106
- Profit (loss) carried forward +€145,294
up €145,294 (+26.0%), from -€557,893 to -€412,599
- Trade debts -€122,858
down €122,858 (-98.6%), from €124,543 to €1,684
- Debts after one year -€107,164
down €107,164 (-89.3%), from €120,006 to €12,842
of which Other amounts payable: -€100,000
- Other debts +€79,000
up €79,000 (+26.8%), from €294,613 to €373,613
- Gross operating margin +€118,617
up €118,617 (+224.4%), from €52,870 to €171,487
- Financial charges -€10,107
down €10,107 (-46.6%), from €21,690 to €11,583
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €555,989 | €549,057 | -€6,932 | -1.2% |
| Fixed assets | 21/28 | €443,363 | €429,193 | -€14,171 | -3.2% |
| Intangible fixed assets | 21 | €4,026 | €789 | -€3,237 | -80.4% |
| Tangible fixed assets | 22/27 | €438,898 | €427,964 | -€10,934 | -2.5% |
| Land and buildings | 22 | €406,995 | €406,995 | = | 0.0% |
| Furniture and vehicles | 24 | €31,903 | €20,969 | -€10,934 | -34.3% |
| Financial fixed assets | 28 | €439 | €439 | = | 0.0% |
| Current assets | 29/58 | €112,626 | €119,864 | +€7,238 | +6.4% |
| Stocks and contracts in progress | 3 | €15,000 | €12,000 | -€3,000 | -20.0% |
| Stocks | 30/36 | €15,000 | €12,000 | -€3,000 | -20.0% |
| Amounts receivable within one year | 40/41 | €54,618 | €44,387 | -€10,232 | -18.7% |
| Trade receivables | 40 | €28,230 | €25,105 | -€3,126 | -11.1% |
| Other amounts receivable | 41 | €26,388 | €19,282 | -€7,106 | -26.9% |
| Cash at bank and in hand | 54/58 | €42,333 | €62,702 | +€20,369 | +48.1% |
| Deferred charges and accrued income | 490/1 | €675 | €776 | +€101 | +14.9% |
| Total equity and liabilities | 10/49 | €555,989 | €549,057 | -€6,932 | -1.2% |
| Equity | 10/15 | €493 | €145,787 | +€145,294 | +29461.3% |
| Contributions | 10/11 | €545,000 | €545,000 | = | 0.0% |
| Capital | 10 | €545,000 | €545,000 | = | 0.0% |
| Issued capital | 100 | €545,000 | €545,000 | = | 0.0% |
| Reserves | 13 | €13,386 | €13,386 | = | 0.0% |
| Non-distributable reserves | 130/1 | €13,386 | €13,386 | = | 0.0% |
| Legal reserve | 130 | €13,386 | €13,386 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€557,893 | -€412,599 | +€145,294 | +26.0% |
| Amounts payable | 17/49 | €555,496 | €403,269 | -€152,227 | -27.4% |
| Amounts payable after more than one year | 17 | €120,006 | €12,842 | -€107,164 | -89.3% |
| Financial debts | 170/4 | €20,006 | €12,842 | -€7,164 | -35.8% |
| Other amounts payable | 178/9 | €100,000 | €0 | -€100,000 | -100.0% |
| Amounts payable within one year | 42/48 | €432,925 | €390,016 | -€42,910 | -9.9% |
| Current portion of amounts payable after more than one year | 42 | €6,996 | €7,164 | +€168 | +2.4% |
| Trade debts | 44 | €124,543 | €1,684 | -€122,858 | -98.6% |
| Suppliers | 440/4 | €124,543 | €1,684 | -€122,858 | -98.6% |
| Taxes, remuneration and social security | 45 | €6,774 | €7,555 | +€781 | +11.5% |
| Taxes | 450/3 | €6,774 | €7,555 | +€781 | +11.5% |
| Other amounts payable | 47/48 | €294,613 | €373,613 | +€79,000 | +26.8% |
| Accrued charges and deferred income | 492/3 | €2,565 | €412 | -€2,153 | -83.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,171 | €14,171 | = | 0.0% |
| Other operating charges | 640/8 | €571 | €405 | -€167 | -29.2% |
| Gross operating margin | 9900 | €52,870 | €171,487 | +€118,617 | +224.4% |
| Operating profit (loss) | 9901 | €38,128 | €156,912 | +€118,784 | +311.5% |
| Financial charges | 65/66B | €21,690 | €11,583 | -€10,107 | -46.6% |
| Recurring financial charges | 65 | €21,690 | €11,583 | -€10,107 | -46.6% |
| Profit (loss) for the period before taxes | 9903 | €16,438 | €145,329 | +€128,891 | +784.1% |
| Income taxes | 67/77 | €136 | €35 | -€102 | -74.6% |
| Profit (loss) for the period | 9904 | €16,301 | €145,294 | +€128,993 | +791.3% |
| Profit (loss) for the period to be appropriated | 9905 | €16,301 | €145,294 | +€128,993 | +791.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.